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v3.24.3

Share-Based Payments (Tables) | 12 Months Ended
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Jun. 30, 2024
Notes and other explanatory information [abstract] |
Schedule of Options Granted Under OIP | Set out below are summaries of all listed and unlisted options, including those issued under OIP:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | Average exercise price per share option (A$) |  |  | Number of options |  |  | Average exercise price per share option (A$) |  |  | Number of options |  |  | Average exercise price per share option (A$) |  |  | Number of options |
As at 1 July |  |  | 0.27 |  |  |  | 12,879,720 |  |  |  | 0.37 |  |  |  | 19,873,877 |  |  |  | 0.31 |  |  |  | 45,309,478 |
Granted during the year |  |  | 0.19 |  |  |  | 2,000,000 |  |  |  | 0.12 |  |  |  | 1,430,000 |  |  |  | 0.25 |  |  |  | 500,000 |
Exercised during the year |  |  | 0.12 |  |  |  | (200,000 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Forfeited/lapsed during the year |  |  | 0.18 |  |  |  | (173,600 | ) |  |  | 0.48 |  |  |  | (8,424,157 | ) |  |  | 0.27 |  |  |  | (25,935,601 | )
As at 30 June |  |  | 0.26 |  |  |  | 14,506,120 |  |  |  | 0.27 |  |  |  | 12,879,720 |  |  |  | 0.37 |  |  |  | 19,873,877 |
Vested and exercisable at 30 June |  |  | 0.27 |  |  |  | 13,346,386 |  |  |  | 0.27 |  |  |  | 12,610,802 |  |  |  | 0.37 |  |  |  | 19,538,877 |
Schedule of Share Options Outstanding | Share options outstanding at the end of the year have the following expiry date and exercise prices:
|  |  |  | Exercise price |  |  | Share options |  |  | Share options |  |  | Share options |
Grant date |  | Expiry date |  | (A$ unless stated otherwise) |  |  | 30 June 2024 |  |  | 30 June 2023 |  |  | 30 June 2022 |
2018-03-15 |  | 2023-03-15 |  |  | 0.468 |  |  |  | - |  |  |  | - |  |  |  | 7,897,647 |
2017-06-09 (warrants) |  | 2022-06-08 |  | USD | 0.3125 |  |  |  | - |  |  |  | - |  |  |  | - |
2018-03-15 |  | 2023-03-15 |  |  | 0.585 |  |  |  | - |  |  |  | - |  |  |  | 526,510 |
2019-05-23 (warrants) |  | 2024-05-23 |  | USD | 0.125 |  |  |  | - |  |  |  | 173,600 |  |  |  | 173,600 |
2019-07-16 (warrants) |  | 2024-07-16 |  | USD | 0.125 |  |  |  | 116,120 |  |  |  | 116,120 |  |  |  | 116,120 |
2018-07-13 |  | 2021-07-01 |  |  | 0.500 |  |  |  | - |  |  |  | - |  |  |  | - |
2019-11-06 |  | 2024-02-10 |  |  | 0.500 |  |  |  | - |  |  |  | - |  |  |  | - |
2020-10-29 |  | 2024-04-14 |  |  | 0.12 |  |  |  | 7,900,000 |  |  |  | 8,100,000 |  |  |  | 8,100,000 |
2020-07-24 (warrants) |  | 2025-07-21 |  | USD | 0.5859 |  |  |  | 2,560,000 |  |  |  | 2,560,000 |  |  |  | 2,560,000 |
2021-10-26 |  | 2025-10-26 |  |  | 0.25 |  |  |  | 500,000 |  |  |  | 500,000 |  |  |  | 500,000 |
2022-06-27 |  | 2026-06-27 |  |  | 0.12 |  |  |  | 1,430,000 |  |  |  | 1,430,000 |  |  |  | - |
2023-11-21 |  | 2027-11-21 |  |  | 0.25 |  |  |  | 1,000,000 |  |  |  | - |  |  |  | - |
2024-06-19 |  | 2028-06-19 |  |  | 0.13 |  |  |  | 1,000,000 |  |  |  | - |  |  |  | - |
Total |  |  |  |  |  |  |  |  | 14,506,120 |  |  |  | 12,879,720 |  |  |  | 19,873,877 |
Weighted average remaining contractual life of options outstanding at end of period |  |  |  |  |  |  | 2.01 |  |  |  | 1.35 |  |  |  | 1.54 |
Schedule of Options Granted Under OIP | The model inputs for options granted under OIP during the year ended June 30, 2024 included:
|  | Share price |  |  |  |  |  |  |  |  |  |  |  | Fair value at grant |
|  |  |  | Exercise |  |  |  |  |  | at grant |  |  |  |  |  |  |  |  | Risk- free |  |  | date per |
|  |  |  | price |  |  | No. of |  |  | date |  |  | Expected |  |  | Dividend |  |  | interest |  |  | option |
Grant date |  | Expiry date |  | (A$) |  |  | options |  |  | (A$) |  |  | volatility |  |  | yield |  |  | rate |  |  | (A$) |
2023-11-21 |  | 2027-11-21 |  |  | 0.25 |  |  |  | 1,000,000 |  |  |  | 0.08 |  |  |  | 119.21 | % |  |  | 0.00 | % |  |  | 4.09 | % |  |  | 0.0511 |
2024-06-19 |  | 2028-06-19 |  |  | 0.13 |  |  |  | 1,000,000 | * |  |  | 0.09 |  |  |  | 90.42 | % |  |  | 0.00 | % |  |  | 3.97 | % |  |  | 0.0524 |
|  |  |  |  |  |  |  |  | 2,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| * | 1,000,000 options granted to Dr. Jeannette Joughin are subject to shareholder approval at the upcoming AGM on 26 November 2024.
The model inputs for options granted under OIP during the year ended June 30, 2022 included:
|  | Share price |  |  |  |  |  |  |  |  |  |  |  | Fair value at grant |
|  |  |  | Exercise |  |  |  |  |  | at grant |  |  |  |  |  |  |  |  | Risk- free |  |  | date per |
|  |  |  | price |  |  | No. of |  |  | date |  |  | Expected |  |  | Dividend |  |  | interest |  |  | option |
Grant date |  | Expiry date |  | (A$) |  |  | options |  |  | (A$) |  |  | volatility |  |  | yield |  |  | rate |  |  | (A$) |
2021-10-26 |  | 2025-10-26 |  |  | 0.25 |  |  |  | 500,000 |  |  |  | 0.12 |  |  |  | 131.70 | % |  |  | 0.00 | % |  |  | 0.69 | % |  |  | 0.0886 |
2022-06-27 |  | 2026-06-27 |  |  | 0.12 |  |  |  | 1,430,000 | * |  |  | 0.07 |  |  |  | 128.10 | % |  |  | 0.00 | % |  |  | 3.31 | % |  |  | 0.0530 |
2022-03-15 |  | 2026-06-27 |  |  | 0.12 |  |  |  | 1,000,000 | * |  |  | 0.07 |  |  |  | 128.10 | % |  |  | 0.00 | % |  |  | 3.31 | % |  |  | 0.0530 |
|  |  |  |  |  |  |  |  | 2,930,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
* | 1,430,000 options granted to Mr. Steven Lydeamore on 27 June 2022 and subsequently issued after the reporting period, on 1 July 2022.
| 1,000,000 options granted to Mr. Paul Brennan on 15 March 2022.
Schedule of Total Expenses Arising from Share-Based Payment Transactions | Total expenses arising from share-based payment transactions recognized during the period were as follows:
|  | 2024 A$ |  |  | 2023 A$ |  |  | 2022 A$ |
Options issued under OIP |  |  | 3,299 |  |  |  | 104,753 |  |  |  | 54,930 |
Shares issued under OIP |  |  | - |  |  |  | - |  |  |  | 39,960 |
Performance rights issued under OIP1 |  |  | - |  |  |  | 122,201 |  |  |  | - |
|  |  | 3,299 |  |  |  | 226,954 |  |  |  | 94,890 |
| 1 | It was agreed that performance bonus for selected employees for the year ended 30 June 2023 would be paid in performance rights rather than cash. Performance rights to be issued to employees are long-term incentives under OIP.

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